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NY D88478




March 25, 1999

CLA-2-42:1B:CO:G07 D88478

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500

Mr. Tim Parsons
Parsons Trading
5 Thunderbird Drive
Novato, California 94947-5883

RE: The tariff classification of a sports bag from China

Dear Mr. Parsons:

In your letter dated February 19, 1999, you requested a tariff classification ruling. A sample was submitted for our examination.

The submitted sample, "Floating Accessory Bag," is a sports bag measuring approximately 15 x 18 x 11 inches. The outer surface is stated to be comprised of 51.1% plastic sheeting and 48.9% woven, manmade fabric. The bag has a waterproof PVC barrier between the outer layer and the inner layer which imparts buoyancy. It closes with a zipper and has two textile carrying straps affixed at the top. It is specially designed for duck hunters. Your sample is herein returned.

The applicable subheading for the "Floating Accessory Bag" will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Travel, sports and similar bags; With outer surface of sheeting of plastic: Other: Other. The rate of duty will be 20% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Jon A. Batt
Port Director

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